Valuation of Goods Without MRP Contested: Accessories Not Subject to Section 4A and Notification No. 49/2008 - CE (NT) Rules.

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....Method of Valuation - clearance without affixing any MRP - impugned goods are not components, parts or assemblies of the Two Wheeler but are accessories of two wheelers and hence not liable for valuation in terms of Section 4A and Notification No. 49/2008 – CE (NT) - demand not sustainable....